NDLI: Tax rules

Content Provider	Springer Nature Link
Author	Gersbach, Hans Hahn, Volker Imhof, Stephan
Copyright Year	2012
Abstract	Tax schemes are more restricted by constitutional rules than subsidies. We introduce a model of public good provision with incentive problems in agenda-setting and identify several advantages of restrictions on tax schemes. In particular, tax rules may prevent the proposal and adoption of inefficient projects that benefit only a small minority. We also propose “redistribution efficiency” as a socially desirable property of proposals and find that tax rules guarantee this kind of efficiency. Moreover, a constitution that requires certain restrictions on both taxes and subsidies satisfies a criterion we label “robustness against counter-proposals.” We provide an axiomatic characterization of this constitution. Finally, we perform utilitarian welfare comparisons.
Starting Page	19
Ending Page	42
Page Count	24
File Format	PDF
ISSN	01761714
Journal	Social Choice and Welfare
Volume Number	41
Issue Number	1
e-ISSN	1432217X
Language	English
Publisher	Springer-Verlag
Publisher Date	2012-06-26
Publisher Place	Berlin, Heidelberg
Access Restriction	One Nation One Subscription (ONOS)
Subject Keyword	Economic Theory Economics general
Content Type	Text
Resource Type	Article
Subject	Social Sciences Economics and Econometrics

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